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GST Input Tax Credit Denied on Electrical Installations Integrated with Factory Expansion, Rules Tamil Nadu AAAR—Electrical Fittings Deemed Immovable Property Outside ‘Plant and Machinery’ Scope
In the matter of Shibaura Machine India Private Limited
(2026) TaxCorp(IDT) 11887 (AAR)
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Gujarat AAR Affirms GST Exemption for Charitable Trust’s Tree Plantation and Maintenance Activities under Notification 12/2017-CT (Rate)
In the matter of Manav Seva Cheritable Trust
(2025) TaxCorp(IDT) 11856 (AAR)
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West Bengal AAR Confirms GST under Reverse Charge on Reimbursement of Foreign Patent Filing Fees: No Pure Agent Benefit for Indian Patent Applicants
In the matter of Medtrainai Technologies Pvt Ltd
(2025) TaxCorp(IDT) 11855 (AAR)
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Gujarat AAR Bars ITC on Construction Inputs for Warehouses Post-Finance Act, 2025 Amendment—Safari Retreats ‘Functionality Test’ Overruled
In the matter of Premlata Rakesh Jain
(2025) TaxCorp(IDT) 11854 (AAR)
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West Bengal AAR Confirms GST Forward Charge on Sponsorship Services by Section 8 Company, Clarifies “Body Corporate” Status for MGMI
In the matter of The Mining Geological And Metallargical Institute of India
(2025) TaxCorp(IDT) 11839 (AAR)
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West Bengal AAR Confirms GST Exemption for Pure Security and Scavenging Services Provided to Government Hospitals under Notification 12/2017-CT(R)
In the matter of Ex Servicemen Resettlement Society
(2025) TaxCorp(IDT) 11838 (AAR)
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West Bengal AAR Grants GST Exemption to PHED’s Technology-Driven Water Supply Services under Notification 12/2017, Citing Core Panchayat Functions
In the matter of Rimita Mukherjee
(2025) TaxCorp(IDT) 11836 (AAR)
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West Bengal AAR Grants GST Exemption to Data Collection Services for Tap Connections under Jal Jeevan Mission, Recognizes as ‘Pure Services’ to State Government
In the matter of Chhanda Bhattacharya
(2025) TaxCorp(IDT) 11835 (AAR)
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West Bengal AAR Grants GST Exemption to Pure Services Rendered for Jal Jeevan Mission: No GST on Data Validation, Database Creation, and Functionality Assessment Services to Public Health Engineering Directorate
In the matter of Amit Kumar Mukherjee
(2025) TaxCorp(IDT) 11833 (AAR)
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AAR West Bengal: Transfer of Going Concern by Horizen to Horizen Edge Technologies Exempt from GST; Pure Services for Government Water Projects Also Exempt
In the matter of Horizen Edge Technologies Private Limited
(2025) TaxCorp(IDT) 11832 (AAR)
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West Bengal AAR Confirms 5% GST on Homoeopathic Medicaments Manufactured as per Authoritative Pharmacopoeias, Clarifies Classification under Chapter 30
In the matter of Sett Dey and Co Homoeo Lab
(2025) TaxCorp(IDT) 11829 (AAR)
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West Bengal AAR: Aerated Beverages Served at Hotel Restaurants Qualify as Composite Restaurant Service, Attracting 18% GST
In the matter of Summit Hotels & Resorts Private Limited
(2025) TaxCorp(IDT) 11823 (AAR)
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West Bengal AAR Clarifies GST Exemption on Pure Manpower Services for Municipalities; Composite O&M Contracts Taxable Based on Value of Goods Supplied
In the matter of Shubhabhrata Chowdhury
(2025) TaxCorp(IDT) 11822 (AAR)
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Flipkart’s Road Transport Operations through E-Commerce Platforms Constitute GTA Service, Eligible for GST Exemption: West Bengal AAR
In Re Flipkart India Pvt Ltd
(2025) TaxCorp(IDT) 11821 (AAR)
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Gujarat AAR Declares 5% GST on Promotional Combo Packs of Instant Tea Premix and Other Teas as 'Mixed Supply'
In the matter of Jivraj Tea International Pvt. Ltd.
(2025) TaxCorp(IDT) 11814 (AAR)
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Gujarat AAR Confirms 5% GST on Imitation Zari Yarn Manufactured by Micro Slitting, Classifies Product under HSN 5605 0090 as per Recent Amendments
In the matter of Sumilon Industries Private Limited
(2025) TaxCorp(IDT) 11812 (AAR)
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Gujarat AAR Rules 18% GST Payable on Supply of Waste Processing Machinery to Municipality—No Exemption as “Pure Services”
In the matter of Vishalsinh Mahendrasinh Atodariya
(2025) TaxCorp(IDT) 11811 (AAR)
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Tamil Nadu AAR Rules GST Not Applicable on Rent for Godown Used Exclusively for Storage of Paddy, Citing Agricultural Produce Exemption
In the matter of Lena Modern Rice Mill
(2025) TaxCorp(IDT) 11810 (AAR)
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GST Not Leviable on Freight Amounts Temporarily Held by Online Logistics Platform: Tamil Nadu AAR Clarifies No ‘Supply’ or ‘Consideration’ Where Platform Only Facilitates Transfer Between Shippers and Carriers
In the matter of B2B Trucks Private Limited
(2025) TaxCorp(IDT) 11802 (AAR)
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Gujarat AAR Clarifies 5% GST on Rail Transport of Empty Containers by Container Train Operators; Denial of ITC Mandated
In the matter of Hasti Petro Chemical & Shipping Limited
(2025) TaxCorp(IDT) 11796 (AAR)
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